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7. In the result, both the appeals of the assessee are allowed for statistical purposes.

Order pronounced in the open Court on 30/10/2025.

Sd/-

(Duvvuru RL Reddy) Vice-President (KZ) Kolkata, the 30 t h day of October, 2025 Copies to :(1) Sandhya Saha, Vill. Kalpukurpara, P.O. Diamond Harbour, Dist. South 24-Parganas-743331, W.B. (2) Income Tax Officer, Ward-25(1), Kolkata, Aayakar Bhawan Dakshin, 2, Gariahat Road (South), Kolkata-700031 (3) CIT(A), NFAC, Delhi;